LEADER 05482nam 22007695 450 001 9910338048403321 005 20231110142750.0 010 $a9783030060374 010 $a3030060373 024 7 $a10.1007/978-3-030-06037-4 035 $a(CKB)4100000007758129 035 $a(MiAaPQ)EBC5723046 035 $a(DE-He213)978-3-030-06037-4 035 $a(PPN)259464961 035 $a(Perlego)3492132 035 $a(EXLCZ)994100000007758129 100 $a20190301d2019 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFinancial Sustainability of Public Sector Entities $eThe Relevance of Accounting Frameworks /$fedited by Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi 205 $a1st ed. 2019. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Macmillan,$d2019. 215 $a1 online resource (234 pages) 225 1 $aPublic Sector Financial Management,$x2946-5508 311 08$a9783030060367 311 08$a3030060365 327 $a1. Exploring the relevance of accounting frameworks in the pursuit of financial sustainability of public sector entities: a holistic approach - Josette Caruana, Isabel Brusca. Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi -- 2. The potential role of Public Sector Accounting Frameworks towards financial sustainability reporting - Giovanna Dabbicco -- 3. A framework for comparing financial sustainability in EU countries: national accounts, governmental accounting and the challenge of harmonization - Vicente Montesinos, Rosa Dasi and Isabel Brusca -- 4. The role of budgetary rules in multi-level government - Enrico Guarini and Anna Francesca Pattaro -- 5. Accounting framework (re)interpretation to accommodate tensions from financial sustainability competing concepts - André C B Aquino and Ricardo Lopes Cardoso -- 6. Making Financial Sustainability Measurement more Relevant: the Consolidated Financial Statement Analysis - Cristian Carini and Claudio Teodori -- 7. The role of public sector accounting on financial sustainability and government effectiveness - Marco Bisogno and Beatriz Cuadrado-Ballesteros -- 8. Cost Accounting Systems and Practices in Public Organizations: A Framework for Understanding Costing Evolution and Connections to Sustainability Strategies - Zachary Mohr -- 9. Financial sustainability of Higher Education Institutions: a challenge for the accounting system - Ferdinando Di Carlo and Guido Modugno -- 10. Integrated Popular Reporting as a tool for Citizen Involvement in Financial Sustainability decisions - Natalia Aversano, Paolo Tartaglia Polcini, Giuseppe Sannino and Francesco Agliata. 330 $aThis book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities. Josette Caruana is a Lecturer at the Department of Accountancy, University of Malta, Malta. Isabel Brusca is Professor in Accounting at the Department of Accounting and Finance, University of Zaragoza, Spain. Eugenio Caperchione is Professor of Public Sector Accounting at the Department of Economics, Modena and Reggio Emilia University, Italy. Sandra Cohen is Associate Professor of Accounting at the Department of Business Administration, Athens University of Economics and Business, Greece. Francesca Manes Rossi is Associate Professor of Accounting at the Department of Management and Information Systems, Salerno University, Italy. 410 0$aPublic Sector Financial Management,$x2946-5508 606 $aPolitical planning 606 $aFinance, Public 606 $aAccounting 606 $aEurope$xPolitics and government 606 $aPolitical science 606 $aExecutive power 606 $aPublic Policy 606 $aPublic Finance 606 $aFinancial Accounting 606 $aEuropean Politics 606 $aGovernance and Government 606 $aExecutive Politics 615 0$aPolitical planning. 615 0$aFinance, Public. 615 0$aAccounting. 615 0$aEurope$xPolitics and government. 615 0$aPolitical science. 615 0$aExecutive power. 615 14$aPublic Policy. 615 24$aPublic Finance. 615 24$aFinancial Accounting. 615 24$aEuropean Politics. 615 24$aGovernance and Government. 615 24$aExecutive Politics. 676 $a362.10681 676 $a657.835 702 $aCaruana$b Josette$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aBrusca$b Isabel$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aCaperchione$b Eugenio$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aCohen$b Sandra$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aManes Rossi$b Francesca$4edt$4http://id.loc.gov/vocabulary/relators/edt 906 $aBOOK 912 $a9910338048403321 996 $aFinancial Sustainability of Public Sector Entities$92544242 997 $aUNINA